In Idaho, workers' compensation insurance is required in almost all private and public employment. The term “employee” is defined to include minors (regardless of whether their employment is lawful) and officers of corporate enterprises. Coverage must also be provided for the employees of contractors and subcontractors. Should the subcontractor fail in this responsibility, the prime contractor is ultimately responsible. Most volunteers are covered, including firefighters, police officers, ambulance attendants, and disaster workers. Volunteer workers are considered employees of the political subdivision in which the volunteer service is rendered. Also covered are community service workers who are performing pursuant to court order and certain relief workers whose performance is in exchange for relief benefits, such as welfare. Employees who are injured working out of state are generally covered if they were hired in Idaho and perform most of their work in Idaho (ID Stat. Sec. 72-101 et seq.).
There are a few categories of employment that are specifically exempted from coverage:
• Family members who live in the household of the employer if the employer is the owner of a sole proprietorship or a single member limited liability company that is taxed as a sole proprietorship.
• Family members of an owner of a sole proprietorship who do not live in the household, if they have a written declaration of election for exemption from coverage
• Employees in nonprofit enterprises
• Sole proprietors, partners, or officers who own at least 10 percent of the corporation's stock and who are directors of the corporation
• Outworkers, who are defined as persons not under the supervision and ...